2013 (5) TMI 362

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....ose of the afore-mentioned writ petition along with other writ petitions mentioned in the foot note of this order challenging the order dated 17.7.1989 passed by the Income Tax Settlement Commission (for short, `the Commission'). By the said order, 16 applications filed by the Anand Group in the month of March, 1983 consisting of 11 applications under the Income Tax Act and 5 applications under th....

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....990 and, therefore, the question of any willful or intentional non-cooperation could not be inferred against the petitioners. We find that the entire claim of the petitioners to dispute the order passed by the Commission is untenable. The petitioners have filed applications for settlement on 25.03.1983 in respect of assessment years 1976-77 to 1982-83. Such applications came to be decided on 17....

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.....10.1988 under the 1974 Act, therefore, there was no willful non-cooperation to the Commission. We do not find any merit in the said plea. The applications for settlement were filed in 1983, but the detention order came to be passed in 1988 i.e. after five years. In fact, the assessee was required to co-operate from the date of filing of the application and also produce material on the basis of....

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....1 WLR 1155. Judicial review is concerned not with the decision but with the decision making process." Later in another judgment reported as Shriyans Prasad Jain v. Income Tax Officer & others, 1993 Supp (4) SCC 727, the Court observed as under: "19. Mr Poti, learned counsel for the Revenue, is right in submitting that in this appeal this Court would not go into questions of the fact or revie....